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2. Critical accounting policy - Wikipedia

   en.wikipedia.org/wiki/Critical_accounting_policy

   Critical accounting policy. In public corporate finance, a " critical accounting policy" is a policy of a firm or industry that is considered to have a notably high subjective element and that has a material impact on the organization's financial statements. Such policies are often mandated to be described in detail in specific sections of a ...

3. International Public Sector Accounting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Public...

   Rwanda – The financial statements and accounting policies adhere, to the extent possible, to the Cash-basis IPSAS. Deviations include recognition of accounts payable (invoices for goods and services which are outstanding on the date of the closure of the fiscal year are recognized as liabilities), loans receivable and advances are recognized ...

4. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...

5. IAS 1 - Wikipedia

   en.wikipedia.org/wiki/IAS_1

   t. e. International Accounting Standard 1: Presentation of Financial Statements or IAS 1 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). [1] It lays out the guidelines for the presentation of financial statements [2] and sets out minimum requirements of their content; it is ...

6. Template:International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/Template:International...

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7. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1] This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are ...